LEGAL GUIDE
Written by attorney Robert Jan Suhajda | Apr 11, 2011

U.S. Tax Form 1120-F for Foreign Corporations Doing Business in the U.S

Who Must Use This Form?

This form is to be used by a foreign corporation that has income that is "effectively connected" with a U.S. trade or business. Generally, that means any foreign corporation that has an employee, office, warehouse or production facility in the U.S..

What Information Is Required?

The information required is substantially similar to that required on a domestic corporation income tax return (Form 1120), except that allocations may be required of U.S. source and foreign source income and any related expenses or taxes.

When Is It Due?

For a foreign corporation with an office or place of business in the U.S., the filing date is the 15th of March. A six month automatic extension of time to file the return (but not to pay any tax due) may be requested on Form 7004. For a foreign corporation that does not have an office or fixed place of business in the U.S., the form must be filed by 15th of June, but a six month extension of time to file may be requested with Form 7004.

Where Should It Be Filed?

File with the Internal Revenue Service Center, Philadelphia, PA 19255

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